Northern Territory Numbered Acts Northern Territory Numbered ActsSchedule 2, which contains provisions that are applicable only to this jurisdiction, has effect.
(1) The Administrator may make regulations under this Act.
(2) The regulations may provide for the following:
(a) the manner of making any application to the Commissioner under this Act;
(b) the evidence the Commissioner may require for determining whether or not:
(i) an employer was an employer for part only of a financial year; or
(ii) a person was a member of a group at any time or during any period;
(c) the signing of returns, applications, notices, statements or forms by or on behalf of employers and deeming any return, application, notice, statement or form signed on behalf of an employer to have been signed by the employer;
(d) the authentication of any certificate, notice or other document issued for this Act or any regulation.
The Acts specified in Schedule 3 are repealed.
In this Part:
"commencement" means the commencement of this Act.
"old Act" means the Pay-roll Tax Act .
"old regulations "means the Pay-roll Tax Regulations .
"pre-existing", for a thing done under the old Act, means the thing as in force under the old Act immediately before the commencement.
(1) This Act applies to payroll tax on taxable wages that are paid or payable on or after 1 July 2009.
(2) Despite its repeal, the old Act continues to apply to payroll tax on taxable wages (within the meaning of the old Act) paid or payable before 1 July 2009.
Any act, matter or thing that had effect under or for a provision of the old Act, or a provision of another Act repealed by this Act, immediately before the repeal of the provision continues to have effect under or for the corresponding provision of this Act, subject to any other provision of this Part or the regulations under this Part.
An election made by an employer under regulation 27K of the old regulations that was in force immediately before 1 July 2009 is taken, on and after that day, to be an election under section 16(1) of this Act.
(1) This section applies if:
(a) because of clause 3 of Schedule 1 of the old Act, an employer's taxable wages for a financial year that started before 1 July 2009 (a pre-1 July 2009 financial year ) included an amount of superannuation contribution; and
(b) the employer did not actually make that superannuation contribution until on or after 1 July 2009.
(2) The employer may deduct that amount from the employer's taxable wages for a subsequent return period in which that superannuation contribution is actually made.
(3) A superannuation contribution that is alleged by an employer to be included in the employer's taxable wages for a pre-1 July 2009 financial year must be evidenced to the satisfaction of the Commissioner in the employer's records for payroll tax purposes.
(1) Despite anything in section 11 or 17, wages do not include a superannuation contribution paid or payable in respect of services performed by an employee before 1 July 1999.
(2) A superannuation contribution that is alleged by an employer to be paid in respect of services performed by an employee before 1 July 1999 must be evidenced to the satisfaction of the Commissioner in the employer's records for payroll tax purposes.
(3) In particular, the employer's records must show the manner of calculation of the contribution and any actuarial basis for it.
(4) For subsection (3), and any assessment of payroll tax to which that subsection is material, the certificate of a fellow or accredited member of the Institute of Actuaries of Australia to the effect that the actuarial basis on which an amount is calculated is justified is evidence and, in the absence of evidence to the contrary, proof of that fact.
(5) If records are not kept as required by this section, the Commissioner is entitled to assume that a payment of money by an employer as a superannuation contribution on or after 1 July 1999 is an amount payable in respect of services performed by an employee on or after that day.
The designation of an employer as a designated group employer that had effect immediately before 1 July 2009 has effect as the designation of a designated group employer under this Act.
An approval given by the Commissioner under section 3E(6) of the old Act that was in force immediately before 1 July 2009 is taken, on and after that day, to be an approval given under section 29(6) of this Act.
An employer who was registered under section 12 of the old Act immediately before 1 July 2009 is taken, on and after that day, to be registered under section 86 of this Act.
(1) This section applies to a delegation, authorisation or appointment (each of which is a relevant instrument ) made under the Taxation Administration Act and was in force immediately before 1 July 2009 in relation to the old Act or old regulations.
(2) A relevant instrument has effect after that date if it relates to a provision of the old Act or old regulations that continues to have effect after that date because of this Part.
(3) If a relevant instrument relates to a provision of the old Act or old regulations for which there is a corresponding provision of this Act, the relevant instrument has effect after that date as it were made in relation to the corresponding provision of this Act.
(1) This section amends the Mineral Royalty Act .
(2) Section 4B(1)(n)
omit
pay-roll
substitute
payroll
(1) This section amends the Taxation Administration Act .
(2) Section 3(1), definition taxation law , paragraph (b)
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Pay-roll
substitute
Payroll
(1) This section amends the Totalisator Licensing and Regulation Regulations .
(2) Regulation 2(g)
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pay-roll
substitute
payroll
This Part expires on the day after it commences.